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CITY OF SOUTH BEND, INDIANA <br />COMPREHENSIVE ANNUAL FINANCIAL REPORT <br />FOR THE YEAR ENDED DECEMBER 31, 2003 <br />TABLE OF CONTENTS <br />INTRODUCTORY SECTION <br />Tableof Contents ................................................................................................. ............................... i <br />CityOfficials ..............................................................:.......................................... ............................... iv <br />Controller's Letter of Transmittal ......................................................................... ............................... v <br />OrganizationChart ............................................................................................... ............................... xvii <br />Certificate of Achievement for Excellence in Financial Reporting ...................... ............................... xviii <br />FINANCIAL SECTION <br />Independent Auditor's Report on Financial Statements and <br />Supplementary Schedule of Expenditures of Federal Awards <br />Management's Discussion and Analysis ............................... ............................... <br />Basic Financial Statements: <br />Government -Wide Financial Statements: <br />Statementof Net Assets .................................................. ............................... <br />Statementof Activities ..................................................... ............................... <br />Fund Financial Statements: <br />Balance Sheet — Governmental Funds ............................ ............................... <br />Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances — Governmental Funds .............................. ............................... <br />Reconciliation of the Statement of Revenues, Expenditures and Changes in <br />Fund Balances of Governmental Funds to the Statement of Activities .... <br />Statement of Net Assets — Proprietary Funds ................. ............................... <br />Statement of Revenues, Expenses and Other Changes in <br />F nd Net Assets — Pro rieta Funds <br />.......... 3 <br />.................... 13 <br />.................... 15 <br />.................... 16 <br />.................... 18 <br />.................... 20 <br />.................... 21 <br />up ry .............................................. ............................... <br />Statement of Cash Flows — Proprietary Funds ....................................... ............................... <br />Statement of Fiduciary Net Assets — Fiduciary Funds ............................ ............................... <br />Statement of Changes in Fiduciary Net Assets — Fiduciary Funds ......... ............................... <br />Notes to Financial Statements <br />Reauired SUDDlementary Information: <br />23 <br />25 <br />27 <br />28 <br />f <br />Schedulesof Funding Progress .................................................................... ............................... 58 <br />Schedules of Contributions From the Employer and Other Contributing Entities ......................... 59 <br />Budgetary Comparison Schedules ................................................................ ............................... 60 <br />Budget/GAAP Reconciliation ......................................................................... ............................... 67 <br />Combining Statements and Schedules: <br />Nonmajor Governmental Funds: <br />Description.................................................................................................... ............................... 68 <br />CombiningBalance Sheet ............................................................................. ............................... 74 <br />Combining Statement Statement of Revenues, Expenditures and Other Changes in Fund <br />Balances................................................................................................. ............................... 83 <br />Statements of Revenues, Expenditures, and Changes in Fund <br />Balances— Budget and Actual ............................................................... ............................... 92 <br />Nonmajor Enterprise Funds: <br />Description .............................. 107 <br />